shillings upon the quarter of malt, that single tax would produce 2,876,685 9 0 9/16

A sum which exceeds the foregoing by 280,832 1 2 14/16

Malt is consumed not only in the brewery of beer and ale, but in the manufacture of wines and spirits.

If the malt tax were to be raised to eighteen shillings upon the quarter, it might be necessary to make some abatement in the different excises which are imposed upon those particular sorts of low wines and spirits of which malt makes any part of the materials. In what are called malt spirits it makes commonly but a third part of the materials, the other two-thirds being either raw barley, or one-third barley and one-third wheat. In the distillery of malt spirits, both the opportunity and the temptation to smuggle